The New Energy Efficient Home Credit is available to contractors or manufacturers.
The current credit amounts of $1,000 and $2,000 are increased for dwelling units acquired after 2022 to:
• $2,500 for single-family homes that:
o Are eligible to participate in the Energy Star Residential New Construction Program or the Energy Star Manufactured New Homes Program;
o Meet the Energy Star Single-Family New Homes National Program Requirements 3.1 (3.2 version for homes acquired after 2024); and
o Meet the most recent Energy Star Single-Family New Homes program Requirements applicable to the location of the home (as in effect on the latter of January 1, 2023, or January 1, of two calendar years prior to the home’s acquisition date); or
• $5,000 for eligible single-family and manufactured new homes that are certified as a Zero Energy Ready Home under the Department of Energy’s Zero Energy Ready Home Program as in effect on January 1, 2023 (or any successor program).
Multifamily homes: A contractor/manufacturer may claim a base credit of $500 for each dwelling unit eligible to participate in the Energy Star Multifamily New Construction Requirement that meets the specified national and local requirements. The credit is increased to $1,000 if the unit is certified as zero energy ready under the Department of Energy’s Zero Energy Ready Home Program. The base credit rates are increased to bonus credit rates of $2,500 and $5,000 if the contractor/manufacturer ensures that any laborers and mechanics employed by the contractor/manufacturer or any other contractor or subcontractor is paid prevailing rates for construction, alteration, or repair of a similar character in the locality where the residence is located.